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Wyświetlanie 1-15 z 107
Tytuł:
Aktuálne otázky vedy daňového práva na slovensku
Autorzy:
Babčák, Vladimír
Powiązania:
https://bibliotekanauki.pl/articles/2141745.pdf
Data publikacji:
2009
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
tax law
tax law science
Opis:
The article deals with the problem of actual questions of tax law science. In connection with this, the author points out that not only is tax law a new branch of Slovak law, but tax law science is also a new event of legal science. The background for an investigation of the matter is to understand tax law as a new, independent branch of law, which is a part of the legal order of Slovak republic. Furthermore, the author concentrates on the definition of the subject of tax law science. He states that the subject of tax law science is formed by these basic areas: a) tax-law institutes and tax-law legal regulations, b) tax, or tax-law relationships, c) tax legislation and law making in the area of taxes and fees. The author also pays adequate attention to the aim of tax law science, its functions and the methods it uses. In the final parts of the article, the author concentrates on specific basic areas of problems, which may as well be indicated as the current objectives of tax law science.
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2009, 3(3); 9-24
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Dohody v daňovom prave
Autorzy:
Babčák, Vladimír
Powiązania:
https://bibliotekanauki.pl/articles/2147481.pdf
Data publikacji:
2008
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
tax law
tax contracts
Opis:
The article deals with the problems of contracts concluded in the area of tax law between tax administrators and tax subjects. The background for an examination of this matter is the understanding of tax law as a new, independent branch of law, which is a part of the legal system of Slovak republic. Tax law is also considered as a branch of public law. Furthermore, the author analyses the question of legal nature of contracts concluded by the bodies of public administration with other bodies of public administration, or with legal and natural persons. These contracts are defined as public law contracts or administrative contracts. Based on this knowledge we can define the relationship towards tax law contracts, which we can consider as public law contracts. In the final part of the article, the author deals with the legal nature of the contract between tax administrator and tax subject concerning tax designation and concerning delivering. He points out the problems which could occur in the application practice with legal enforcement of obligations resulting from these contracts.
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2008, 1(1); 123-129
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Taxation of Digital Services from International Tax Law Perspective
Autorzy:
Sábo, Jozef
Powiązania:
https://bibliotekanauki.pl/articles/1368167.pdf
Data publikacji:
2020-11-16
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
tax law
tax on digital services
OECD
international tax law
EU law.
Opis:
The article analyses taxes on digital services adopted in the United Kingdom, France, Austria, and Italy. The article tries to identify the architectural features of these taxes that could conflict with obligations according to international tax treaties and EU laws. The article also presents OECD “Unified Approach” which is based on multilateral agreement. The main hypothesis of the article is that this approach represents a better solution for the taxation of digital services than unilateral national taxation of digital services. In the presented analyses, mainly horizontal comparative method, method of logical analysis and synthesis are employed.
Źródło:
Financial Law Review; 2020, 20, 4; 64-81
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Developing The Concept Of A Tax Law Relationship – Assumptions Concerning Scientific Research On This Issue
Autorzy:
Kalinowski, Marek
Prejs, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/2091851.pdf
Data publikacji:
2021-10-28
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
tax law
tax law relationship
tax obligations
tax theory
legal relationship
tax research
Opis:
The concept of legal relationship is a tool that lawyers use to describe the legal situation in which entities find themselves due to applicable legal norms. It is therefore a tool for practical analysis of legal norms. The concept of a legal relationship and other legal concepts related to it are used by a lawyer to determine what rights and obligations a particular entity has in a given legal system in relation to the situation of another entity. In other words, it serves to describe the interdependence of the legal situation of entities due to applicable legal norms. Analysis of the legal relationship and related concepts are also useful for researching the behavior of some entities towards others due to applicable legal norms. The concept of legal relationship and the concepts associated with it are therefore a tool for analyzing law in action, thanks to which it is possible to solve a number of legal problems arising in the practice of applying law. It is important for those branches of law in which there are correlations between legal situations of entities of these branches of law. Therefore, it is also important for the tax law and tax research, in which there are relations between the state and taxpayers and other entities of tax law. Although from the most general point of view the structure of the legal relationship may seem to be very similar, however, legal relations in particular branches of law have their own characteristics. This diversity results from the fact that the content of elements determining specific legal relations in these branches of law is different, such as: the subject of the law, facts causing the creation and termination of the legal relationship as well as the content of the rights and obligations of the parties to this relationship. Research on these elements of the legal relationship allows to achieve specific theoretical and practical goals. Due to the fact that they are embedded in applicable law, they allow to build a model of legal relationship, which becomes a tool for practical analysis of applicable law. Secondly, their study allows to deepen knowledge of the characteristics of individual elements of this relationship, such as the subjects of this right. Thanks to this, it is possible to decide what features an entity should have to be able to become the owner of the rights or obligations of a given branch of law, including tax law. The structure of subjectivity in this branch of law is significantly different from the legal subjectivity of civil law. They also allow to catch the relationships between individual rights and individual rights and obligations regulated in a given branch of law. Finally, they allow to understand the premises that give rise to the rights and obligations incumbent on the subjects of a given branch of law. This in turn allows for an in-depth analysis of the tax law norms themselves, as well as views on individual institutions of this law and their critical analysis, as well as a critical analysis of the views of case law on these legal institutions. In the field of tax law science of various countries, models of a tax law relationship have been already created, which allow ordering and analysis of tax law norms. However, many other countries as the Polish tax law science did not pay much attention to this issue of tax law. Therefore, in many countries the most general model of tax law relationship created by the theory of law is used. The same has happened in Polish tax law science. However, this is an insufficient model, as it requires taking into account the state of tax legislation and the specifics of its regulations. Hence, considerations of tax law doctrine’s sometimes lack consistency due to the lack of an appropriate research tool in the form of a tax law relationship model. They also often conflict with each other, because the starting points for the analyses are different. Therefore, further research on tax law relationship is necessary in this field. This paper presents the assumptions concerning scientific research on developing the concept of a tax law relationship.
Źródło:
Financial Law Review; 2021, 24, 4; 102-121
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Podstata a zásady daňového exekučného konania v daňovom práve na Slovensku
Autorzy:
Moskvičová, Mária
Powiązania:
https://bibliotekanauki.pl/articles/2148642.pdf
Data publikacji:
2008
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
tax
tax law
Slovak Republic
Opis:
Tax execution pursuance and tax pursuance are important tax legal institutions which were established effectively from 1. September 1999.These institutions modified these former laws concerning enforcement of tax payments through this tax pursuance. The author ́s main focus in this article is centered on tax execution pursuance and on the legal principles of law and the foundation of tax execution. In this connection we will concentrate on rules regarding right exclusivity and the process of carrying out tax execution pursuance and also the beginning of fulfilment of tax execution pursuance communique and the obligation to investigate fulfilment of conditions for implementing this pursuance adequacy to the extent of tax execution and so on.
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2008, 2(2); 171-178
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna na temat statusu zakładu aktywizacji zawodowej w prawie podatkowym
Legal opinion concerning the status of a supported employment enterprise under tax law
Autorzy:
Dzwonkowski, Henryk
Powiązania:
https://bibliotekanauki.pl/articles/11543079.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Polska
municipality
tax law
Opis:
From the analysis presented in this opinion it is possible to assume that the supported employment enterprise, created by a local self‑government authority, which operates in the form of budgetary entity and is a taxpayer on the property in its possession. The author presents a view according to which the municipality is the organizer of that enterprise which is operated by a self‑government budgetary entity. It was also claimed that the self‑government budgetary entity, as the operator of supported employment enterprise, is required to transfer payments to the latter. In contrast, the municipality is the entity entitled to receive compensation for lost tax revenue, resulting from the real estate tax exemption, regardless of whether it is also the organizer of the supported employment enterprise which is entitled to that exemption.
Źródło:
Zeszyty Prawnicze BAS; 2014, 3(43); 195-202
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Priame dane v Európskej únii a praktické dôsledky ich ukladania
Autorzy:
Sýkora, Matej
Powiązania:
https://bibliotekanauki.pl/articles/2148644.pdf
Data publikacji:
2008
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
European Union
taxes
tax law
Opis:
This work deals with the direct taxes in the area of the EU from the practical perspective. In the beginning there is a short description of the main legal provisions and theoretical principles (part 1, 2 and 3). In the fourth part of the work there are some judgments of The Court of Justice of the European Communities, that is the highest judicial organ in the EU that shapes the direct taxes from the European perspective. It means that The Court of Justice of the European Communities brings the assessment of the direct taxes in harmony with the basic documents of the EU. The aim of this work is to show the relation between the direct taxes and freedoms guaranteed in the EU, that are formulated in the establishing treaties of the European Communities; such as the free movement of goods, free movement of services and freedom of establishment, free movement of persons and free movement of capital. There is a visible impact of globalization in the area of direct taxes as well and it will probably be still stronger and stronger desire in the future to harmonize the direct taxes in order to make the European and maybe also the universal business less complicated and thus more successful.
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2008, 2(2); 139-153
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Sources of tax law in the Polish legal system
Autorzy:
Bajerska, Aurelia
Powiązania:
https://bibliotekanauki.pl/articles/1963661.pdf
Data publikacji:
2021
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
tax law
hierarchization
sources of law
Opis:
In the literature, the sources of law are considered to be “a formalised act of state authority containing legal provisions”.1 In order to assess the nature of a designated act of state authority as a source of law, its form and the appropriate procedure are important. Therefore, the basic objective of the article is to demonstrate the sources of making tax law, with a particular emphasis on their classification in the tax law system. In fact, the position of particular types of sources of law in the system depends on three types of factors, such as: the position in the system of public authorities from which the source of law comes, its contents and the mode of its creation. Only a cumulative analysis of these three factors allows the prioritization of the legal acts constituting the sources of tax law. Despite notable achievements in the body of relevant literature, an attempt was made to re-analyse it in order to systematize the concepts and principles related to the subject matter in question. Furthermore, the jurisprudence was examined to emphasize that the sources of tax law also constitute a matter of argument in the judicature. Analysis of legal regulations in force and empirical methods were used as the basis for the study.
Źródło:
Acta Iuris Stetinensis; 2021, 33; 9-25
2083-4373
2545-3181
Pojawia się w:
Acta Iuris Stetinensis
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
Autorzy:
Simić, Soňa
Powiązania:
https://bibliotekanauki.pl/articles/2091865.pdf
Data publikacji:
2021-10-28
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
digitization
tax law
digital tax
digital services
Opis:
The article provides an analysis of the institute of digital services with an emphasis on digital services taxation. Firstly, the article deals with the definition of concepts that characterize digital services in EU law and then defines digital services specifically from a tax point of view. The article also deals with the idea of an interim and a comprehensive solution of digital taxation and introduces selected unilateral measures of digital taxation. The above subject of research is analysed by applying basic methods of legal science, especially the method of scientific analysis with the dominant application of the comparative method.
Źródło:
Financial Law Review; 2021, 24, 4; 194-214
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Prawo podatkowe w cieniu populizmu (na przykładzie Polskiego Ładu)
Autorzy:
Radzikowski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/48567346.pdf
Data publikacji:
2022-11-13
Wydawca:
Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:
tax law
populism
tax justice
Polski Ład
Opis:
Tax law populism should be associated more with a populist economic policy than with the legal populism. Populist economic policy requires an increase in social spending, while the source of financing is the public debt or an increase in tax burdens. However, the tax increase is hidden from the public due to the complexity of regulations and the method of settlement, imposing levies that are less noticeable by society (indirect taxes) and changing the structure of direct tax burdens for various social groups (primarily a raise for the wealthy).
Źródło:
Studia Iuridica; 2022, 91; 334-350
0137-4346
Pojawia się w:
Studia Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Nowa dyrektywa interpretacyjna jako odpowiedź na barierę MŚP w zakresie niejasności przepisów prawa podatkowego – kilka uwag
Autorzy:
Szecówka, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/1047181.pdf
Data publikacji:
2021-04-18
Wydawca:
Uniwersytet Warmińsko-Mazurski w Olsztynie
Tematy:
prawo podatkowe
niejasność prawa podatkowego
wykładnia prawa podatkowego
koherencja
struktura głęboka
tax law
ambiguity of tax law
interpretation of tax law
coherence
deep structure
Opis:
Co potwierdzają wyniki badań, niejasność przepisów prawa podatkowego jest poważnym problemem dla wszystkich przedsiębiorców, a dla sektora małych i średnich przedsiębiorstw szczególnym. Niejasność ta, stanowi poważną barierę w prowadzeniu działalności gospodarczej w Polsce. Nauka nie może wobec tego problemu pozostawać bierną. Niniejsza praca ukazuje szerokie spectrum skutków, jakie może przynieść gospodarce dalsza obecność tego problemu w realiach funkcjonowania przedsiębiorstw. Propozycją zwalczenia tej bariery jest nowa dyrektywa interpretacyjna. Stosowanie jej w praktyce przez organy administracji podatkowej mogłoby całkowicie odmienić relację państwo-podatnik.
What is confirmed by the results of the research of the tax law, ambiguity is a serious problem for all businesses but for small and medium-sized enterprises in particular. This ambiguity is a serious barrier to run a business in Poland. Therefore, in the face of this problem science cannot remain passive. This work shows a wide range of effects that further presence of this problem in the realia of small and medium-sized enterprises can bring to the economy. The proposal to overcome this barrier is a new interpretative directive. Applying it in practice by the tax administration could completely change the relationship between the State and the taxpayer.
Źródło:
Civitas et Lex; 2021, 29, 1; 49-59
2392-0300
Pojawia się w:
Civitas et Lex
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady ochrony podatnika w prawie podatkowym
The taxpayers protection rules in the tax law
Autorzy:
Małecki, Witold
Powiązania:
https://bibliotekanauki.pl/articles/478567.pdf
Data publikacji:
2013
Wydawca:
Europejskie Stowarzyszenie Studentów Prawa ELSA Poland
Tematy:
Taxpayer
taxpayer protection
tax law
taxpayers' rights
general principles of tax law
principle of certainty
Opis:
The role of taxpayer protection in the tax law seems to be particularly important due to the nature of this branch of the law, which significantly interferes with the individual freedom. Establishment of the legal safeguards aimed at balancing the taxpayer's position against the state is considered one of the main purposes of the tax law. In the Polish tax law two groups of the principles of taxpayer protection should be distinguished – the principles-taxpayers' rights and the general principles of the tax law, implementing the demand of taxpayer protection. The rights of the individual guaranteed by the Constitution and the international conventions, further specified in the tax law, should be considered the principles-taxpayers' rights. The way of clarification of these rights in the tax law on the background of their clarification in other branches of law indicates that the tax law provides less protection of the constitutional rights to individuals than those belonging to other branches of law. Specified in the literature, the general principles of the tax law, implementing the demand of taxpayer protection, should be recognized as a concretization of a principle in dubio pro tributario and a principle of certainty of the tax law, both of which protect the taxpayer in the plane of the two most sensitive areas of the tax law – the interpretation of provisions of law and their temporal validity. It seems that extensive safeguards in this area do not, however, determine practical implementation of taxpayer protection by the tax authorities.
Źródło:
Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland; 2013, 1; 205-218
2299-8055
Pojawia się w:
Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Cryptocurrency Market and Tax Regulations in Turkey: an Analysis in the European Emerging Economy
Autorzy:
Zengin, Burcu
Kocoglu, Sahnaz
Powiązania:
https://bibliotekanauki.pl/articles/2121843.pdf
Data publikacji:
2022-09-14
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
cryptocurrency
bitcoin taxation
tax law
Turkish law
Opis:
The aim of the article: The purpose of this study is to provide a thorough review of the current state of cryptocurrency market and how governments perceive and deal with the threats and opportunities brought by the block chain technology. Cryptocurrencies were certainly the most popular investment in the last decade with a skyrocketing trading volume. However, cryptocurrency abilities in money laundering, financing terrorism and tax evasion overshadow the great opportunities and potential of this new technology. Therefore, the major economies in the world have been working on an efficient and effective strategy to control and tax the cryptocurrency market. In this study, the current state in Turkey regarding cryptocurrency taxation is analysed and a tax system is proposed. The authors claim that the Tobin tax, or in other words, low tax rates would be the best tax system to be applied in Turkey. Methodology: The study is based on a detailed literature review on the subject, academic papers, news releases and legal acts of the USA, Europe and Turkey. Different attitudes of varied groups are discussed and proposed solutions in the subject are being considered. Results of the research: Cryptocurrency market has a great potential and block-chain technology is full of opportunities. However, it is essential to control this market without harming the appeal of cryptocurrencies, yet this is not an easy task. Therefore, we argue that Turkey should extend the usage of cryptocurrencies, create a tax strategy with low tax rates and we claim that a regulation similar to the Tobin tax application would be effective here.
Źródło:
Finanse i Prawo Finansowe; 2022, 3, 35; 83-106
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Safety of Deposits in EU Banks in View of Cyprus’s Bailout Tax
Autorzy:
Kondej, Mikołaj
Powiązania:
https://bibliotekanauki.pl/articles/684915.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
bank deposit
Cyprus’s bailout tax
tax law
Opis:
The aim of the study is to evaluate the right to property in the context of the safety of bank deposits in the European Union. In order to present that topic the author focus on the example Cyprus’s bailout tax concluding that it should be stated that deposits in banks are never completely safe.
Źródło:
Adam Mickiewicz University Law Review; 2014, 4; 213-219
2450-0976
Pojawia się w:
Adam Mickiewicz University Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Methods of Tax Optimisation with the Use of Tax Havens
Autorzy:
Burandt, Patrycja
Powiązania:
https://bibliotekanauki.pl/articles/1789245.pdf
Data publikacji:
2021-06-30
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
tax havens
offshore companies
taxes
tax law
tax avoidance
Opis:
The present study is concerned with chosen methods employed in a legal and illegal way by the taxpayers in order to reduce their tax burdens by the use of tax havens. The aim of this article is to elaborate on the phenomenon of tax competition, in particular, ways of using it for the purpose of tax optimisation. The essence of a tax haven introduced at the beginning serves as an introduction to the remaining content and lets one understand the outline of the discussed phenomenon. The presented methods cannot be considered a legal advice, but only an objective characteristic.
Źródło:
Financial Law Review; 2021, 22, 2; 78-93
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 107

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